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Журналы →  Tsvetnye Metally →  2011 →  №4 →  Назад

Economics and management of production
Название Taxation for integrated manufacturing
Автор Bloshenko T. A.
Информация об авторе T. A. Bloshenko, Researcher, e-mail: boxta@mail.ru, The Centre of Scientific Researches and Consultations about Tax Problems, Financial University Under the Government of the Russian Federation.
Реферат
Necessity of elaboration of new approaches to valid attributing of taxation objects including coproducts is argued. During the planned economy period coproducts were used as a finished goods without finalisation mainly for losses reducing and rational complex raw materials usage. Recently the by-products become an independent marketing object. The latest technologies allow to use such products as an initial raw in different industries. At the same time there are no economic criteria of production assignment as a by-product in the Russian legislation, which raise serious problems related to the corresponding taxation. To solve the problem of the reasonable by-products tax assessement a definition of a coproduct and a formula of calculation of the tax base for profit taxation and calculation of expenditures for the basic product manufacturing are proposed.
Ключевые слова Taxation, mineral raw materials, integrated raw processing, basic product, coproduct, profit, expenditures.
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Language of full-text русский
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